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6.1ÌýÌýÌýÌý Social security for globally mobile employees

The employee is subject to tax and social security withholding in Denmark. The Labour Market (AM) contribution is not a social security. Rather it is classified as a tax (see 2.3.1). Therefore, any relief for Danish social security under the EU social security agreement (se 6.1.1) or under a bilateral agreement (see 6.1.2), is restricted to ATP Pension contributions (see 2.2.1).

6.1.1ÌýÌýÌýÌý EU social security agreement

Who are the EU member states for social security purposes?

The European Union (EU) countries for social security purposes are:

1. Ìý

   •ÌýÌýÌýÌý the 27 member states of the EU, plus

2. Ìý

   •ÌýÌýÌýÌý the countries of the European Economic Area (EEA), ie Norway, Iceland, Liechtenstein, plus

3. Ìý

   •ÌýÌýÌýÌý Switzerland

Regulation 883/2004/EC on coordination of social security systems sets out the rules for social security coverage for employees and self-employed workers living and working within these states. In the commentary below we focus on employees. Regulation 987/2009/EC are the implementing rules.

The EU-UK Trade and Cooperation Agreement and the Convention